REGISTERED NUMBER: 02953549 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

NATUREGUIDES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr M J Whitby

Dr F Barclay

REGISTERED OFFICE:

Aizlewood's Mill

Nursery Street

Sheffield

South Yorkshire

S3 8GG

REGISTERED NUMBER:

02953549 (England and Wales)

ACCOUNTANTS:

Hodgson & Oldfield

Aizlewood's Mill

Nursery Street

Sheffield

S3 8GG

FIXED ASSETS

Tangible assets

4

111,476

76,856

CURRENT ASSETS

Stocks

40,239

70,067

Debtors

5

19,610

25,558

Cash at bank

64,259

59,460

124,108

155,085

CREDITORS

Amounts falling due within one year

6

58,581

122,380

NET CURRENT ASSETS

65,527

32,705

TOTAL ASSETS LESS CURRENT LIABILITIES

177,003

109,561

CAPITAL AND RESERVES

Called up share capital

171,596

146,040

Share premium

156,443

112,000

Retained earnings

(151,036

)

(148,479

)

SHAREHOLDERS' FUNDS

177,003

109,561

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 July 2026 and were signed on its behalf by:

Dr F Barclay - Director

1.	STATUTORY INFORMATION

NatureGuides Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

Monetary amounts in these financial statements are rounded to the nearest £.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost, 20% on cost, 15% on reducing balance, 10% on cost and 10% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Interactive

Office

Computer

Productions

Equipment

equipment

equipment

Totals

£

£

£

£

£

COST

At 1 November 2024

489,527

30,461

9,168

30,757

559,913

Additions

51,440

-

-

1,274

52,714

At 31 October 2025

540,967

30,461

9,168

32,031

612,627

DEPRECIATION

At 1 November 2024

413,179

30,180

9,156

30,542

483,057

Charge for year

17,799

152

-

143

18,094

At 31 October 2025

430,978

30,332

9,156

30,685

501,151

NET BOOK VALUE

At 31 October 2025

109,989

129

12

1,346

111,476

At 31 October 2024

76,348

281

12

215

76,856

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

567

2,710

Other debtors

19,043

22,848

19,610

25,558

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

14,668

56,033

Taxation and social security

-

1,211

Other creditors

43,913

65,136

58,581

122,380

7.	ULTIMATE CONTROLLING PARTY

The controlling party is the board of directors.

The ultimate controlling party is the board of directors.